https://www.taxtmi.com/circulars?id=62351 Registered persons must file annual return Form GSTR 9, using books of account, GSTR 1 and GSTR 3B as primary, synchronous sources; report discrepancies and pay unpaid tax or claim refunds through prescribed forms. Auto population is facilitative; taxpayers must report values per records. Outward supplies are allocated to Part II or Part V based on timing of tax payment via GSTR 3B; undeclared supplies go in Part II and additional liability is paid via DRC 03. ITC auto population in Table 8A depends on supplier filed GSTR I as of cut off, with Table 8C/8D treatment and informational disclosures explained. Section 73 self correction and GSTR 9C aggregate turnover rules are noted. en-us Mon, 26 Aug 2019 00:00:00 +0530 Wed, 11 Sep 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62351 Registered persons must file annual return Form GSTR 9, using books of account, GSTR 1 and GSTR 3B as primary, synchronous sources; report discrepancies and pay unpaid tax or claim refunds through prescribed forms. Auto population is facilitative; taxpayers must report values per records. Outward supplies are allocated to Part II or Part V based on timing of tax payment via GSTR 3B; undeclared supplies go in Part II and additional liability is paid via DRC 03. ITC auto population in Table 8A depends on supplier filed GSTR I as of cut off, with Table 8C/8D treatment and informational disclosures explained. Section 73 self correction and GSTR 9C aggregate turnover rules are noted. Circulars GST Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62351